A self-administered survey questionnaire was used as the main research instrument to collect data from the identified
three groups of stakeholders of forensic accounting services in the public sector. A Likert scale was employed to obtain
the perceptions of the respondents on the importance of traits, skills and ethical values of forensic accountants in the
public sector. The respondents were asked to state to what extent using Likert scale ranging from ‘1’ to ‘7’ on the
importance of 46 question items for the essential traits and relevant skills of forensic accountants in the public sector.
Respondents were also asked to state the extent to which they agree with 26 question items related to Islamic values and
work ethics to enhance the characteristics and skills of public sector forensic accountants in Malaysia